1.1 A bill for an act
1.2 relating to taxation; sales and use; providing a refundable exemption for certain
1.3 construction materials for a Benton County government center.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. BENTON COUNTY; SALES TAX EXEMPTION FOR CONSTRUCTION
1.6MATERIALS.
1.7 Subdivision 1.Exemption; refund.(a) Materials and supplies used in and equipment
1.8incorporated into the construction of a county government center in the city of Foley in
1.9Benton County are exempt from sales and use tax imposed under Minnesota Statutes, chapter
1.10297A, if materials, supplies, and equipment are purchased after March 31, 2025, and before
1.11January 1, 2030.
1.12 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
1.13297A.62, subdivision 1, applied, and then refunded in the same manner provided for projects
1.14under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds for eligible
1.15purchases must not be issued until after June 30, 2025.
1.16 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1
1.17is appropriated from the general fund to the commissioner of revenue.
1.18 EFFECTIVE DATE.This section is effective retroactively for sales and purchases
1.19made after March 31, 2025, and before January 1, 2030.
1Section 1.
REVISOR EAP/AD 25-0058012/04/24
State of Minnesota
This Document can be made available
in alternative formats upon request
HOUSE OF REPRESENTATIVES
H. F. No. 471
NINETY-FOURTH SESSION
Authored by Schultz, O'Driscoll and Wolgamott02/13/2025
The bill was read for the first time and referred to the Committee on Taxes